Annual performance report by E O U

[Amresh kumar]

Sir/ madam,

In the Pre GST era an E O U had to file quarterly and yearly performance report with Excise division and SEEPZ. Since there was a concessional rate of duty and 50% of sale restrictions were there in DTA.

Now in GST regime there is neither concessional rate nor restrictions of 50% sale in DTA.

My view is then there is no need to file quarterly or annual performance report.

Your advice and consequences of not filling it.

Thanks & regards

Amresh Kumar

AI Summary

Clarification Needed on Quarterly and Annual Report Filing for EOUs Under GST Despite Changes in Duty and Sale Rules An individual inquired about the necessity of filing quarterly and annual performance reports for an Export Oriented Unit (EOU) under the GST regime, noting that previous requirements related to concessional duty rates and domestic sale restrictions no longer apply. A respondent advised that despite these changes, statutory returns should still be submitted and recommended seeking clarification from the Jurisdictional Development Commissioner.